{"id":71213,"date":"2025-03-27T08:36:11","date_gmt":"2025-03-27T03:06:11","guid":{"rendered":""},"modified":"2025-03-27T08:36:11","modified_gmt":"2025-03-27T03:06:11","slug":"input-tax-credit-cannot-be-denied-when-seller-39-s-gst-registration-was-valid-during-transaction-despite-later-cancellation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71213","title":{"rendered":"Input Tax Credit Cannot Be Denied When Seller&#39;s GST Registration Was Valid During Transaction Despite Later Cancellation"},"content":{"rendered":"<p>Input Tax Credit Cannot Be Denied When Seller&#39;s GST Registration Was Valid During Transaction Despite Later Cancellation<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner was entitled to Input Tax Credit (ITC) despite the seller&#39;s GST registration being canceled retrospectively. Since the transaction occurred on 06.12.2018 when the seller was validly registered, and the cancellation took effect from 29.01.2020, no adverse inference could be drawn against the petitioner. The Court emphasized<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86891\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input Tax Credit Cannot Be Denied When Seller&#8217;s GST Registration Was Valid During Transaction Despite Later CancellationCase-LawsGSTThe HC held that the petitioner was entitled to Input Tax Credit (ITC) despite the seller&#8217;s GST registration being canceled<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71213","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71213","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71213"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71213\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71213"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71213"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71213"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}